Free Trade Agreements

Bilateral free trade agreements or unilateral autonomous preferential agreements allow the import clearance of certain products with a reduced duty rate or with a full duty exemption. The products benefiting from the preferential treatment must fulfil the necessary rules of originating in a country or territory covered by the preferential trade agreement.

An exporter who wants his products to benefit from the preferential treatment must be able to proof that his products fulfil the rules to be originating in a country or territory covered by the preferential trade agreement and they must provide a preferential document validated by the customs authorities or document with a valid preferential statement issued by themselves.

The preferential trade agreement foresees the following preferential proofs below.

Invoice Declaration

An invoice declaration can be made out by a so called approved exporter for originating products of any value or by any exporter limited to originating products whose value does not exceed EUR 6,000.

The customs authorities of the exporting country or territory can authorised exporters who frequently exports products under the Agreement to make out invoice declarations irrespective of the value of the products concerned. Exporters granted with such an authorisation are referred to as approved exporter. The customs authorities grant him with a customs authorisation number which shall appear on the invoice declaration.

The exporter making out an invoice declaration must be able to proof the originating status of the products to the customs authorities of the exporting country or territory at any time.

An invoice declaration has to be made out by the exporter by typing, stamping or printing on an invoice, the delivery note or another commercial document. An invoice declaration shall bear the original signature of the exporter. An approved exporter shall not be required to sign such declarations provided he accepts full responsibility for any invoice declaration identifying him as exporter.

The text of the invoice declaration is laid down in the preferential trade agreement. Details of the preferential agreements the EU has in place could be found on the EU website: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_779_en.htm

Important: Exporters making out invoice declarations but not having the status of an approved exporter with being exempt from signing invoice declarations are unable to use the UPS service of Paperless Invoice. They have to sign off the Paperless Invoice functionality for shipments where they want to use invoice declarations.

For more information,please refer to Free Trade Agreements

MSDS-NON DG

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

No Information found on this topic for the selected country or territory.

Duty and Taxes

Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.

Payment by Credit Card

Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

Post Office Boxes

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Service is provided to and from every address in the country or territory except for postal code 3920, where only deliveries are made.

Samnaun is a Swiss village, which does not belong to the Swiss customs territory. All goods are free of duty and tax. UPS takes care of the customs bonded transport from the port of entry in Switzerland to Samnaun. Depending on the delivery conditions, either the consignee or the sender will be charged with the published transit fee according to the official Service & Tariff Guide.

Büsingen, a small German town, belongs to the Swiss customs territory. It is served by UPS Switzerland. Please use the Swiss country or territory and postal code CH 8238.

Principality of Liechtenstein; Büsingen; Campione d'Italia: Foreign territory, but in a customs union with Switzerland. Goods with destination to these places must be customs cleared like goods to Switzerland.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Rest Days:

Saturday, Sunday, and official holidays.

GMT:

Spring +0200/ Fall +0100

Language:

French, German, Italian

Currency:

Swiss Franc(CHF)

Shipping Charges

• Shipping charges can be billed to the shipper, receiver or a third party.
• When billing the receiver, either the shipper or receiver's account number is required.
• When billing to a third party, the third party's name, country or territory and account number are required.

Duties and Taxes

• Duties and taxes can be billed to the shipper, receiver or a third party.
• When billing a third party, the third party's name, country or territory and account number are required.
• If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.

Third-Party Billing

• Please note the following third party billing exceptions:
  • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).

Payment Methods

• When paying by credit card, check, or cash, only the shipper can be billed the shipping charges

Split Duty And VAT (SDV)

• The freight and duties can be billed to the shipper or a third party
• The taxes can be billed to the receiver or a third party
• A surcharge will be applied for the SDV billing option

There are special stipulations on the following commodities when shipping to Switzerland. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Animal Products

Products Of Animal Origin are goods which contain at least partly material derived from the body of an animal. These products can be divided in food or non-food.

Food means any substance, whether processed, semi-processed or raw, which is intended for human consumption, but does not include cosmetics or substances used only as pharmaceuticals.

Non-Food (not intended for human consumption) includes animal by-products, animal feed, samples for testing or research purposes (food-grade or non-food grade), and in vitro diagnostics (IVD).

Animal products and animal by-products are often subject to a veterinary inspection. These products can only be accepted under a special contract for International Special Commodities (ISC). In addition those products must undergo veterinary checks at an approved Veterinary Border Inspection Post (BIP) when entering the EU & EFTA countries or territories (EU regulations are aligned for EU countries or territories and NO; IS; CH; LI).

For UPS shipments arriving in the EU by air, Cologne is the first point of arrival /BIP. Inspections will be processed at Cologne but final customs clearance process will be issued in the destination country or territory.

Additional charges for Vet-inspection will be applicable see Brokerage Services and Charges.

Import requirements:

Generally, each type of Product of Animal Origin has specific import requirements that must be met. Food which is subject to veterinary inspections must:

Come from an EU listed Third Country or Territory (no safeguard measures in place)

Come from an EU approved establishment . Registered producers are listed under the following link: http://ec.europa.eu/food/international/trade/third_en.htm

Be accompanied by appropriate Health Certificate(s), signed by a veterinarian of the competent authority of country or territory of export. Photocopies of the Health Certificate will not be accepted.

Be appropriately packaged and labelled, indicating the nature, ingredients, quantity/ weight, the country or territory of origin and manufacturer.

Any foodstuff coming from non-approved establishments, sent as samples for testing purposes, can only be imported with a permit/license from a respective national veterinary authority. The permit/license must be send to the border inspection point responsible for the veterinary inspection. Delays may occur as the license needs to be provided already at the time of inspection.

Any non-compliant shipment must be returned at shippers expense immediately. The following exemptions apply to non-commercial shipments / gift shipments or purchased by private individuals for private consumption):

Meat, meat products, animal fat - max. 10 kg from Faroe Island and Greenland.

Fish and fish products (with intestines and organs removed) - max. 20 kg from all third countries or territories; no limitation from Faroe Islands.

Other animal products (for example, honey, egg, frog, live mussels - max. 10 kg from Faroe Islands and Greenland, and max. 2 kg from all other third countries or territories).

Cosmetics

The invoice must state if the products contain alcohol.

If the product contains alcohol, the invoice must state the percentage of alcohol content and the type of alcohol.

For products that contain VOC (Volatile Organic Compound) the percentage of VOC must be declared on the invoice. The percentage must be mentioned on the customs declaration. If this information is not given, the importer must be contacted. Import delays may occur. Commodities containing VOC are subject to special taxation.

Dairy

Milk and milk product are animal products. For the necessary veterinarian inspections please see 'Animal Products'.

Films

All audio visual commodities must have a commercial invoice indicating the film's length, width, duration, a brief but satisfactory synopsis of content, and a reason for importation.

Food

Most food products require import licenses.

For food containing animal products please see 'Animal Products'.

For food supplements see 'Nutritional Supplements' for further information.

Based on the EU regulation 2009/669/EC certain foodstuffs imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.

The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They have to be accompanied by a declaration attesting that the goods are either harvested or processed before March 11, 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).

Furs

The invoice must indicate the Latin name of the animal from which the fur was obtained.

If the fur was obtained under the provision of the Convention of International Trade of Endangered Species of Wild Fauna and Flora, the goods must be accompanied by a CITES Certificate and the importer must provide an Import License from the agency 'Bundesamt für Veterinärwesen' (Federal Veterinary Office) in Bern.

A veterinarian will inspect the shipment.

Import delays may occur and accessorial charges may apply.

Hazardous Materials

UPS provides International Dangerous Goods service for shipments between the U.S. and selected European countries or territories by contract only.

Accessorial charges of US$40.00 apply as follows:

Hazardous Materials Class 9 (HAZ)

Hazardous Materials All Other Classes (HAN)

Intercompany Data on CD-Rom/Disk

Data shipments to Switzerland require an invoice with the value included for the data only.

Leather Goods

The invoice must indicate the Latin name of the animal from which the leather was obtained. If the leather was obtained under the provision of the Convention of International Trade of Endangered Species of Wild Fauna and Flora, the goods must be accompanied by a CITES Certificate and the importer must provide an Import License from the agency 'Bundesamt für Veterinärwesen' (Federal Veterinary Office) in Bern. A veterinarian will inspect the shipment. Import delays may occur and accessorial charges may apply.

Medicine

The invoice must state if the products contain antibiotics, narcotics or alcohol.

If the product contains alcohol, the invoice must state the percentage of alcohol content. Customs requires an Import License issued by the "Bundesamt für Gesundheit" (Federal Office of Health) in Bern for items with any narcotic or antibiotic content.

If the labeling of the product lists ingredients, thresholds which are not compliant with Swiss legislation, customs may prohibit the importation of the goods. For detailed information, it is recommended that the importer contact the "Bundesamt für Gesundheit" (Federal Office of Health) in Bern prior to shipping.

Nutritional Supplements

Vitamins/Nutritional Food Supplements/Combined Preparations

These products often contain ingredients that exceed the legal threshold. In case of doubt, Swiss customs will submit a sample to Swissmedic.

Swiss customs is entitled to admit shipments for importation under the conditions that the shipment weighs not more than 1 kg and contains no more vitamins than for one monthly consumption and is for the personal use of the consignee.

Other shipments, especially those for commercial use or those in larger quantities than mentioned above may be held by customs and Swissmedic will be asked for instruction whether the import will be allowed or refused.

Products containing DHEA may be subject for rejection.

Products containing drugs or antibiotics need an import license from Swissmedic.

For detailed information please contact Swissmedic before placing the order on www.swissmedic.ch or phone ++41 31 322 02 11.

Import delays may occur.

Other

Products containing Volatile Organic Compound (VOC)
For products that contain volatile organic compound (i.e. cosmetics, paints, varnish, dye, etc.) the content of the VOC has to be declared on the invoice with the percentage of VOC. Such shipments are subject to special taxation. For Customs clearance a negative advice (does not contain VOC) is recommended when applicable.

Parts

The invoice must include a description of the part, the type of machine for which the part will be used, and a list of the part's components.

Precious Metals

All goods containing precious metals like gold, silver or platinum must be checked by an authority called EKM (Edel Metall Kontroll) prior to release. The EKM decides on physical inspection or release without inspection. In any case, the shipments show a delay in time-in-transit.

Samples

Samples of "no commercial value" must be indicated on all export documentation. Samples can be imported VAT and duty free if they are marked or mutilated. There is no value limit for mutilated samples if the purpose of the shipment is to secure future orders. If marking or mutilation is not reasonable (example: garments for a fashion show), samples valued less than 100.00 Swiss Francs per commodity group (different qualities, colors and other differences customary in trade) can be imported VAT and duty free.

Shipments for personal use or goods intended for sale cannot be classified as samples.

Smoked Salmon

Customs requires an Import License issued by the 'Bundesamt für Veterinärwesen' (Federal Veterinary Office) in Bern, if the goods originated in Europe and the weight exceeds 20.0 kg (44.0 lbs.), or if the goods originated outside of Europe and the weight exceeds 2.5 kg (5.5 lbs.).

If the stated weight limits will be exceeded, then the shipper must provide a Health Certificate to accompany the shipment. The Health Certificate must be original and must be stamped and signed by the official agency in the export country or territory. Photocopies of the Health Certificate will not be accepted. A veterinarian will inspect the shipment at import. Import delays may occur and accessorial charges may apply.

Software

The invoice must indicate whether the material is an update or an original program. V.A.T. must be paid on the "intellectual" value of the data or program. License fees and maintenance contract costs are subject to V.A.T. Customs authorities request the carrier to contact the importer and to send a questionnaire in order to get confirmation about the commodity value of every software shipment. This may cause a delay in Customs clearance. It is recommended not to send software to Switzerland using the Free Domicile (F/D) billing option since high amounts of import charges (VAT) may apply. Depending on the type of enterprise, the consignee may be able to reclaim V.A.T. from the tax authorities.

Test Reagent

Most of modern test reagents for diagnostic research are built on antibodies which are generated from animal tissue. There are two types of antibodies, the monoclonal antibodies and polyclonal antibodies.

Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.

Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.

Shipment documents (commercial invoice or declaration on letterhead) should include:

the place of origin of the material

the quantity of the material, in weight or volume

a description of the material/ animal source

catalogue number and price (if available)

additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.

protocols the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.

the intended use (commercial/ manufacturing; research/ testing)

the name and address of the shipper

the name and address of the receiver

Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits.

Textiles

The invoice must include the kind of material and composition (for example, 100 percent cotton), whether it is knitted or woven, the unit price and weight, and whether the item is made for a male, female, or child. A Certificate of Origin is not required. (Please also see "Samples")

USB Sticks

Data shipments require an invoice with the character of the USB stick (storing intercompany data) and the value of the USB Stick.

Veterinary Products

For further information please see 'Animal Products'.

Vitamins

For further information please see 'Nutritional Supplements'.

Volatile Organic Compound (VOC)

For products that contain volatile organic compounds, or VOCs (for example, cosmetics, paints, varnish, dye, and others), the percentage of the VOC must be declared on the invoice and on the customs declaration.

If this information is not given, the importer must be contacted. Import delays may occur.

Commodities containing VOC are subject to special taxation

Shipment value amount:

100.00 Swiss Franc CHF

Shipment type:

individual-to-individual

Exemption rule:

per person

Invoice

Non-document shipments to Switzerland must include 1 original and 2 copies of an invoice.

Shipments of documents do not require an invoice.

The consignee's telephone number, mobile number and email address if available, should appear on the invoice.

Unacceptable Data Entries

Europe customs authorities have started to inspect shipments on Import Control System (I.C.S.).

Many of the inspected shipments were obviously selected because of the inadequate description of the goods.

This is a reminder that shipments to all European Union member states, Norway and Switzerland, must have a correctly keyed description of the goods on the invoice (for example):

Unacceptable	Acceptable
Apparel	Men's Shirts, Lingerie, Girls' Vests, Boys', Jackets
Auto Parts	Automobile Brakes, Windshield Glass for Automobiles
Electronics	Computers, televisions, CD Players, Walkmans, Tape Recorders, Mobile phones, Monitors, Printers
Gifts	Dolls, Remote Control Cars Household goods Plates, Dishes, Tableware

A list has been published in the 'Guidelines on acceptable and unacceptable terms for the description of goods for exit and entry summary declarations':

http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_security/
acceptable_goods_description_guidelines_en.pdf

Paperless Invoice - Exports

UPS Paperless Invoice is available for small package exports from this country or territory.

Paperless Invoice - Imports

UPS Paperless Invoice is accepted by customs for small package imports into this country or territory.

The destination country or territory considers the following items as document shipments. If criteria are listed, the shipment must meet the criteria to be considered a document shipment.

Airline Tickets

Validated airline tickets only

Annual Reports

Not more than 4 kgs.

Brochures

Not more than 4 kgs.

Business Cards

Document limit: 1 to 15 business cards

Catalogs

Not more than 4 kgs.

Checks

Personalized checks only

Credit Cards

Personalized credit cards to card owner only

Diplomas

Drivers License

Event Tickets

Tickets for events like stage performances, football matches or concerts can be sent as documents.

Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices cannot be sent as documents.

Examination Papers

Limit as documents-10 kgs

Above this weight, a proforma invoice with documents as description of goods is required.

Shipment will be cleared without any duty and tax in this case.

Greeting Cards, Invitations

Documents: personalized only
Non-documents: not personalized; requires invoice

Manuals (Technical)

Not more than 4 kgs.

Newsletters (Company)

Not more than 4 kgs.

Newspapers

Not more than 4 kgs.

Passports

Traveler's Checks

Must be personalized to be considered documents.

Visa Applications

Personalized Visa applications

UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Switzerland.

Alcoholic Beverages

Spirits are subject to excise duty. The importation of wine for commercial purposes is only allowed by licensed importers. Private individuals can import alcoholic beverages without a license. For the import of wine up to 20 kg gross weight, a reduced duty rate applies.

Antiques

Commodities older than 100 years can be imported without duty. Antiques with an historical value (for example, exported from the origin country or territory with export licenses) must be declared in a special way. Additional information from the consignee is required. Delays may occur.

Artwork

Artwork can be imported without duty. Additional information about the artist, title of artwork, dimensions and value are required. Delays may occur.

CITES Shipments

Endangered plants and animals protected by the multilateral treaty of the Convention on International Trade in Endangered Species (CITES), must be accompanied by a valid CITES Certificate.

All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.

Shipper needs to provide the following documentation:

Invoice with the scientific name and CITES certificate.

Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).

Jewelry

The invoice must give a detailed description of the goods and the components (if precious metal is contained, please indicate if silver, gold or platinum). Accessorial charges may apply.

Knives

Depending on the type of knives, import into Switzerland may be prohibited or restricted. No importation permit is needed for:

• Knives with a fixed blade, where the blade is longer than 30 cm, but only if the purpose of shipping is a non-commercial reason
• Knives with a non-fixed blade, where the overall length when opened is up to 12 cm and the length of the blade is up to 5 cm

For all other knives, an importation permit may be required. The importation permit can be obtained at the Federal Police Headquarters in Bern, Switzerland - phone ++41 31 324 54 00.

Personal Effects

Customers must use an authorized MBE (Mail Boxes Etc) Store or an ISC approved shipper to ship personal effects.

The Mail Boxes Etc. and ISC approved shipper will be required to identify personal effect shipments on the shipping label by placing "ISC-Personal Effects" in the Reference Field of a UPS "smart" label or in the Special Instructions Field of a UPS waybill. They must also clearly indicate 'Personal Effects' shipment on the Commercial Invoice.

Personal Effects are classified as used items intended for the consignee's personal use. Any items intended for any other use, such as wholesale or retail sales, business purposes, or for distribution are not considered personal effects and cannot be shipped on this basis. "Personal Effects" must be clearly stated on the invoice and goods description. Personal effects can be imported for several reasons. Different customs procedures and requirements may apply.

Relocation

Persons relocating to Switzerland can import their personal effects without paying duty and VAT. The duty and VAT exemption is limited to personal effects (e.g. household goods, clothing, furniture) owned for a minimum of six months. Additional documents are required:

Complete list of commodities Swiss residence permit Purchase or rental contract for the Swiss address Proof of emigration or relocation from the country or territory of the former residence The invoice must clearly state the items are "Used Personal Effects" and include the purchase date (month/year) for each item. Personal effects may experience delays in time in transit.

Luggage

Persons sending their personal effects separately can import their personal effects without duty and VAT. The facilitation is limited to items for personal use only.

The consignee must be an individual.

Prohibited articles listed in the UPS service guide cannot be accepted as personal effects.

Plants

Some living plants, seeds, fruits or vegetables require a phytosanitary health certificate and may be inspected by the Swiss Phytosanitary Service.

Living plants imported from the EU require a certificate from authorized traders or producers only (so called 'Plant Passport').

Tobacco Products

Tobacco for oral use called "snus" or "snuff", is not allowed for commercial purposes. It can only be imported by individuals and for personal use only. The quantity allowed is 1200g net weight within a period of 60 days.

Tobacco products are subject to excise duty. The exact description and amount of each tobacco product is required. Missing information may cause an import delay.

Please note Tobacco is not allowed to be sent to town of Samnaun.

Saturday Delivery Available: No

Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

Canada to Switzerland

• UPS Express

• UPS Worldwide Expedited

• UPS Worldwide Express Plus

• UPS Worldwide Express Saver

• UPS WorldWide Express Freight

Embassy or Diplomatic

The Embassy must provide a special customs clearance form signed and stamped by the ambassador. Write "diplomatic goods" on the invoice to expedite Customs clearance. Import delays may occur.

Inward Procesing (Repair & Return)

Inward Processing Relief (repair, processing and return)

The customs procedure of inward processing is used for goods who are supposed to be repaired or processed inside Switzerland and re-exported after repair or processing. The import procedure requires customs control till the correct re-export of the goods. A provision of security applies to cover duty and VAT.

The importer is obliged to re-export the items within a special re-export procedure during the period granted by customs within the initial inward processing declaration for repair or processing. Within the correct re-export procedure the initial inward processing procedure will be discharged. If the customer fails to re-export within this given period or without using the correct re-export procedure duty and VAT will not be reimbursed.

Customs inspections with the import and re-export clearance is possible.

Accessorial charges apply and import delays are most likely. The importer is responsible for discharging the initial inward processing procedure.

In case the commodities can be imported duty free and the importer is able to get the VAT refunded the procedure should not be chosen. A normal import declaration for free circulation allows the importer to refund VAT. Please contact the Swiss importer to verify if he is able to get VAT refunded. If a normal import declaration is planned please don't use the billing term 'free domicile' because it avoids the refund by the importer.

Military Shipments

The invoice must state that the goods are "For Military Use". Military goods must be cleared with a special license form provided by the importer.

Outward Processing (after repair)

Outward Processing Relief (Goods re-imported after repair, processing or presentation)

Within the customs procedure of outward processing goods are exported temporarily under customs control to be repaired, processed or presented to foreign customers (for example, at a fair) in a foreign country or territory.

In order to qualify for any exemption from duties and taxes within the re-importation, certain documentation relating to the initial export of the goods must be submitted with the import declaration.

The initial export declaration must have been correctly processed to indicate that the goods were exported for repair. If the export documentation is either incorrect or not available, duties and VAT will be payable on the value of the goods and any repair costs.

The invoice must clearly state that the goods are returned after repair, processing or temporary import. The foreign exporter must advise if the goods where exported under the outward processing procedure. Please check with the exporter for the original export procedure.

Accessorial charges apply. Customs inspections may occur.

Replacement Goods

Replacements under warranty have to be cleared through Customs and Duty and VAT will apply. The invoice must state 'replacement part under warranty' in order to ensure correct assessment of VAT in Switzerland.

UPS is not authorized to clear replacement goods under the outward processing relief with duty and VAT exemption.

The consignee can request restitution at the local customs head office.

Returned Goods

A Declaration of Export is required to prove the goods are of Swiss origin. Duty charges do not apply, but V.A.T. charges apply. The invoice must indicate "return shipment of Swiss origin." The declared value must be realistic and must reflect the current market value.

It is recommended to not send those shipments with the F/D (DDP) delivery condition, because the shipper won't be able to reclaim the VAT whereas the importer can if he is a commercial importer.

Solid Wood Packing Material

New requirements have been implemented for both small package and WWEF shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your count

Temporary Import

Within the customs procedure of temporary importation goods designated to be imported for a limited stretch of time and remaining in the same state can be cleared without duty and VAT. The imported goods are often intended for exhibition purposes, testing purposes or presenting to potential customers. The goods remain under customs control until the re-export.

Goods imported with the customs procedure of temporary importation are subject to the provision of security with limited exemptions. The security covers duty and taxes and will be calculated on the base of the gross weight and customs value used for a declaration for free circulation. The security has to be paid on deposit by the importer prior to release. The security will be paid back by customs when re-exporting the goods under customs control.

The invoice must clearly state that the goods are being temporarily imported but not for processing or repair. It will be also useful to put the reason of import on the invoice. Customs inspections might be possible.

In order for the importer to reclaim the security goods must be re-exported under the temporarily import/export procedure.

Import value limits to Switzerland

Deminimis Value

Private Shipments

There is no defined deminimis value limit, however, duty amounts and VAT amounts less than 5 Swiss Francs will not be charged to the importer by Swiss Customs.

There is no defined deminimis value limit, however, duty amounts and VAT amounts less than 5 Swiss Francs will not be charged to the importer by Swiss Customs.

Maximum weight:

70 kg (150 lbs.) per package

Maximum length:

274.00 cm (107.9 in.)  per package

Maximum dimensions:

400.00 cm (157.5 in.)  per package

Length and girth combined

Convert metric quantity for weight, length, and area.